• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.1097-1104
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• 2020

This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management's motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.

• The Journal of Information Systems
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• v.18 no.4
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• pp.87-103
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• 2009

Although the Internet has been a important communication tool in modem societies, researchers did not pay attention to its' positive impacts on individual's psychological process. The Internet provides users with a unique environment such as visual isolation, non face-to-face communication, and easiness to escape from social influences. This environment enables people to take free action according to their personality and disclose themselves. From the uses and gratification perspective, the current research reveals that individuals with high extraversion are inclined to maintain social networking sites and those with high openness participate in web communities. The findings indicate that individuals' social use of the internet may reflect their personality. This study, also, reveals that controlling the big five personality dimensions, the amount of self-disclosure through ones' social networking site is positively related with subjective happiness. This finding suggests that like confession behaviors in religious or curing facilities, people can use the Internet as a therapeutic or a preventative method for promoting their well-being. Theoretical contributions and practical implications are discussed.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.679-688
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• 2021

This study aims to verify family ownership's effect on earnings management by using corporate governance as the moderation variable. This study uses data panel regression with the period of 2011-2017. Corporate governance consisted of three dimensions, namely the board of commissioners, share ownership and transparency, and disclosure and auditing. Discretionary accruals measure earnings management with a model that controls company performance. Samples are manufacturing companies listed on Indonesia Stock Exchange. Observations were conducted on 198 firms throughout the year. The results indicated that corporate governance significantly affected earnings management. However, it declined the significance of family ownership toward earnings management. Hence, corporate governance can reduce earnings management. Furthermore, of the three components of corporate governance: the board of commissioners, shareholding, and transparency, the term shareholding precisely encouraged managers to conduct earnings management. Besides, the three core bodies of corporate governance lowered the significance of shareholding toward earnings management. This study's findings suggest that in family firms in Indonesia, earnings management is becoming more intensive than in non-family firms. Additional tests show that there is an entrenchment effect on family firms in Indonesia. Furthermore, corporate governance leads to earnings management.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.623-635
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• 2021

The purpose of this research is to examine the impact of information risk on the Cost of Equity (COE) and whether the risk of a stock price crash mediates the relation between information risk and COE. To test the dynamic nature of the proposed model, the two-step system GMM dynamic panel estimators are applied to all the non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2007- 2018. The results of this study show that all three types of information risk, as well as the risk of the share price crash, increases the COE. The crash risk strengthens the impact of information risk on the COE. Moreover, these three information risks are correlated with each other and an increase in information quality reduces the effect of asymmetric information and improves the investor interpreting ability, while an increase in private information decreases the transparency. The finding is crucial for asset pricing, portfolio management, and information disclosure. This study contributes to the literature by providing novel findings on the impact of three different types of information risk, i.e. private information, quality of information, and transparency of information on the COE as well as whether crash risk mediates the relationship.

• Journal of the Korean Society of Costume
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• v.54 no.8
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• pp.147-162
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• 2004

The purpose of this study is to investigate the characteristics of Grotesque in Contemporary Fashion. The study selected the 1990's or after fashion material by the material of both $pr{\hat{e}}t-{\grave{a}}-porter$ collection and haute couture collection based on Europe. These days, the characteristics of grotesque have been categorized into four groups based on the theory of representative scholars of the Post Modernism era. The results are as follows. ${\cdot}$ The devilism creates shocking and destructive cruelty and fear by using frightening object and mysterious and devilish motif which symbolize the death of fashion ${\cdot}$ Hatred produces physical destroy of human body, anatomical expression inside human body, cruelty by naked sex expression, pains, cruel treatment, disillusion and unpleasantness, which have been caused by the disturbance and ideological confrontation of the society, and is said to be a kind of self-confession against dislike and fear of the disclosure of human existence. ${\cdot}$ Playfulness distorts and exaggerates clothes and human body forms, and produces abnormality and mystery because of vague sex identity. The playfulness of fashion can open fixed and closed world and lead it flexibly. ${\cdot}$ Heterogeneity is divided into both primitiveness and virtuality The primitiveness distorts or transforms human body through the human body decoration of primitive race, and expresses a grotesque form combining human being and other animals. It gives a question to the existence of alienated and suppressed life through the world. in which everything is mixed and not separated. The virtuality introduces not only cyborg form combining human being and machines but also state of the art technology factors, so that it emphasizes non-mechanical and non-human grotesque images.

• The Journal of the Korea Contents Association
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• v.15 no.9
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• pp.329-341
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• 2015

The purpose of this study was to identify the types of subjectivity on communication styles of nursing freshmen and explore their properties by using the Q Methodology. Fifty nursing freshmen of P sample classified 55 Q-statements into the normal distribution of 11 point scale. Data were collected from May to June, 2015 and analyzed by using PC-QUANL program. As a result, communication styles are identified as 'Open-interaction facilitator', 'Other-considerate listener', 'Tense-sensitive to criticism person', and 'Non-interactive observer'. Open-interaction facilitators proficiently use verbal and nonverbal expressions, openly disclosing themselves and facilitating interactions with others. Other-considerate listeners primarily consider others before themselves, with careful communication. Tense-sensitive to criticism persons are nervous, sensitive to criticism, and are distractive style, so they have difficulties in intimate interaction with others. Non-interactive observers are bystanders who observe others and feel indifferent to interactions, without any self disclosure. The result of this study will be used for developing communication educational programs for nursing freshmen.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.271-289
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• 2020

Purpose - This paper examined the relation between Correction of Annual Reports and Earnings management. The annual reports are used as key reports for critical decision making by providing useful information to various stakeholders across the firm. Design/methodology/approach - The sequence of this study is analysed that each of the following two cases affects the earning management: 1. that corrections have been made; 2. Where financial information have been modified or non-financial information have been modified during the correction of the annual report. We draw an initial sample of firms listed on the Korea Stock Exchange from 2014 to 2017. Among these, we excluded firms that were not able to obtain the variables needed to measure the correction of Annual Reports and the earnings management. Finally, we use the 7,035 firm-year observations. Findings - Our empirical results of this study are as follows; First, it turned out that the earnings management of companies that report business reports on corrections is larger than those that do not. Second, among the types of annual report corrections, the correction of non-financial information is significantly larger on earnings management than the correction of financial information. Research implications or Originality - The correction disclosure of business reports is a very important issue in terms of accounting information accuracy and reliability. The results of this study will provide policy implications for correction disclosures and regulations due to an important issue as accounting information. An entity that initially prepares accounting information should advanced in such a way that it provides high quality accounting information and then complements and accepts it by various stakeholders.

• The Korean Journal of Archival Studies
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• no.30
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• pp.205-247
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• 2011

The Public Records and Archives Management Law was enacted on June 24, 2009 and was in effect in April 1, 2011. This Act is different from existing Public Archives Law and National Archives Law. Before enacting Public Records and Archives Management Law, Public Archives Law and Information Disclosure Law was the backbone of Japanese Public Records management system. Public Archives Law is composed of management and access for non-active records in Public Archives. Information Disclosure Law is prescribed management of active-records in administrative agency. Public Records and Archives Management Law is the first comprehensive law of managing administrative records including historical records (nonactive-records). The law is prescribed that the public records and archives are intellectual resources shared by citizens and allows people to have more access to them. The law states that public records is basis of democracy and accountability for current and future generation. This article analyzed the relationship of law and its implementing ordinance and Guideline of administrative public records management, and analyzed the law and record-schedule. Furthermore, this article examined significance of the law and democracy, administration's transparency. In accordance with enacting the law, Japanese Public Records Management System will develop. and we must pay close attention to that situation.

• Korean Journal of Construction Engineering and Management
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• v.22 no.2
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• pp.106-118
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• 2021

Global governments and initiatives have attempted and integrated various organizational efforts to implement the 17 Sustainable Development Goals (SDGs), presenting a new paradigm of sustainable development to address global issues (climate change, poverty eradication, and human rights). Recently, investment in sustainable finance has expanded to finance the attainment of goals set out in the Paris Agreement and SDGs. Non-financial factors such as environment, social responsibility, and governance (ESG) have become intangible assets that determine the future competitiveness and profitability of companies. Domestic and foreign institutional investors and asset management companies have been expanding their investments based on the ESG performance of companies. In this study, we aim to derive international standards and initiatives that require disclosure of information on corporate social responsibility activities and ESG performance and analyze construction companies' ESG activities and performance levels. The results of this study can be used as the basis to develop platforms for the construction industry ESG ecosystem and the measurement and management of intangible assets. These could ultimately contribute to overcoming the crisis in the future due to the outbreak of the COVID-19 pandemic, fostering net-zero emissions, and preventing fatal workplace accidents in the construction industry.

• The Journal of the Korea Contents Association
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• v.14 no.11
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• pp.695-701
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• 2014

The Police force and other public sector organizations do not like non-ethical evaluation of their members and disclosure of evaluation results. However, it is essential for survival and growth of the organization to identify, measure and resolve accurately the non-ethical behaviors of their members. In this study, the dimensions of police officers' unethical behavior were categorized as negligence, personal use, dishonesty, and misconduct of police officers, and the level of those dimensions were measured. After that, the differences due to the individual and work environmental characteristics were explored. The result showed that the level of non-ethical behavior was lowerer than the average. And the differences was statistically significant according to gender, rank of organization, deployed department of the work, and the period of work duration. This implied the necessities of education of police ethics, ethical atmosphere, and establishment of ethical system per differences in individual and work environmental characteristics. Also, considering the fact that the low level of ethical behavior did not lead to ethical action in actual and the inherent problem in research method how frankly the respondents answered the negative self-evaluation, continuous interest in non-ethical behavior and further systemic research are needed in a dimension of personnel management.